The Coalition Agreement promised that the coalition government ‘will make every effort to tackle tax avoidance’. Graham Aaronson and Steve Bousher (Joseph Hage Aaronson) give an end of term report on the coalition’s record in dealing with tax avoidance
Giorgia Maffini (Oxford University Centre for Business Taxation at Saïd Business School) reviews the coalition’s extensive reforms for making the UK attractive for foreign direct investment and mobile profits, and illustrates to what extent these have succeeded
Tina Riches (Smith & Williamson) provides a guide to the main parties’ tax proposals, following the publication of the general election manifestos and the leader debates
If leading tax experts were in charge, what policies would they implement? Paul Aplin (A C Mole & Sons), Ian Brimicombe (AstraZeneca), Heather Self (Pinsent Masons), Chris Sanger (EY) and Steve Edge (Slaughter and May) share their views
Heather Self (Pinsent Masons) asks if this the end for the ‘double Irish’ structure
The forthcoming Scottish referendum will be fought on many issues but taxation, and in particular North Sea taxation, is one of the most important, as David Smith reports
Tackling BEPS: Donald L. Korb and S. Eric Wang provide a US perspective
Tackling BEPS: Chris Sanger examines how some countries are going it alone
Tackling BEPS: Andrew Goodall on current priorities and concerns
Chris Sanger reviews the IMF’s recent report, Spillovers in international corporate taxation, which considers how national tax decisions have international impacts and offers some radical suggestions to the current international tax architecture